Download Current Standards

Thank you for your support! Please use the following links to download your requested Standards and accompanying Basis for Conclusions. The Standards Application Guidance establishes universal implementation guidance applicable to all industry standards.


Standards Application Guidance

Download Standards Application Guidance



If you need to access additional standards, please select them below.


The SASB Standards are made available for free for non-commercial use, such as corporate disclosure. The content in the SASB Standards is copyrighted. All rights reserved. Commercial use of the content in the SASB Standards – including for investment analysis, data services, and product development – is not permitted without consent. To request more information, please contact us at: licening@sasb.org.